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Documents & Persons Liable for Stamping
Documents subject to Stamp Duty
The Stamp Duty Ordinance (Cap. 117) imposes duty on certain types of documents, which are mainly as follows:
- Conveyance on sale (ie Assignment)
- Agreement for sale of residential property
- Lease of immovable property (ie Tenancy Agreement)
- Transfer of Hong Kong stock
- Stamp Office Interpretation and Practice Noteshttp://www.ird.gov.hk/eng/tax/sdu.htm#16
Persons Liable for Stamping
Persons liable for stamp duty varies according to the nature of documents as follows:
Nature of document | Persons liable |
Conveyance on sale | All parties and all other persons executing |
Agreement for sale of residential property | All parties and all other persons executing |
Lease | All parties and all other persons executing |
Transfer of Hong Kong stock - Contract Note for the sale or purchase of any Hong Kong
stock |
The agent or where no agent, the principal effecting the sale or purchase The transferor and the transferee |
Please note that if a chargeable instrument is not duly stamped, any person who uses such instrument is also liable to the stamp duty and any penalty.
Related Links
- Methods of Stampinghttp://www.gov.hk/en/residents/taxes/stamp/methods_of_stamping.htm
- Stamp Duty Rateshttp://www.gov.hk/en/residents/taxes/stamp/stamp_duty_rates.htm
- Time Limit for Stamping & Deferring Payment of Stamp Duty on Residential Property Transactionshttp://www.gov.hk/en/residents/taxes/stamp/timelimit/time_limit_for_stamping.htm
- Private Property & Building Managementhttp://www.gov.hk/en/residents/housing/private/index.htm
GovHK Welcomes Your Suggestion If you have any suggestions or comments about this article, please email them to enquiry@1835500.gov.hk. Your feedback will help GovHK serve you better.
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